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2008 (10) TMI 157 - AT - Central ExciseAppellants availed Modvat credit on the basis of the invoices issued by registered dealer – allegation of non receipt of inputs - summons were issued to the owner of the trucks, who did not respond and the address as available on the record is fake - appellants confirmed the transportation of the goods along with modvatable documents as well as recipient of payment in respect of these transport transactions – however, Revenue had not disputed genuineness of truck nos. So, credit cannot be denied on the ground that the address of the truck owners available are fake
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